Nigel Farage has said his is the only party in the General Election with a "credible plan for immigration".
Launching UKIP's Believe In Britain manifesto at a hotel in Thurrock, Essex, the party leader said the only way Britain could regain control of its borders was by leaving the EU.
He said: "We want our country back and then and only then can we actually control our borders."
The party is also promising to reduce net immigration to 50,000 and introduce an Australian-style immigration system, which will see fewer unskilled people entering the country.
He said the reduction would ease pressure on vital services, including schools and doctors' surgeries and added that Britain had to build a new home every seven minutes to cope with the number of people coming to the country.
The UKIP leader also offered a £18bn tax giveaway - saying it was all paid for. Like the Tories, he promised people on the minimum wage should not pay income tax, saying he wanted a "low tax economy", and said the 40p rate should be reduced to 30p.
And he attempted to put the Tories under pressure with a pledge to "substantially" increase defence spending.
UKIP is committed to spending 2% of GDP on the Armed Forces, a move seen as an effort to bolster his party's faltering campaign and prevent the drift back to the Conservatives.
The measures will likely be seen as a clear statement of intent to the Tories over what UKIP will demand if it is to help David Cameron to another five years in power.
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Mr Farage also said UKIP would push for guaranteed civilian jobs for soldiers after 12 years of service and there would be no income tax for those abroad on active service. They would also build a military hospital.
He denied "putting out feelers" for discussions on a coalition with the Tories ahead of 7 May and when asked if removing Mr Cameron would be key to any deal he said: "If I was a Conservative I'd want to get rid of David Cameron."
In an attempt to persuade voters UKIP is a serious proposition, the spending pledges in the party manifesto have been verified by the Centre for Economics and Business Research.
The key red line for any Conservative coalition for Mr Farage's party is a referendum on Britain's membership of the European Union.
UKIP insists there should be one "as soon as possible", however, Mr Cameron has promised a vote only by the end of 2017.
The UKIP leader said the party was "fully committed to the founding principles of the NHS" and promised an additional £3bn of funding per year.
Mr Farage dismissed his party's 2010 manifesto as "486 pages of drivel" and admitted he had not read it before it was published.
However, he said he had "read, absorbed and understood" the 2015 version.
Measures contained in the manifesto include:
:: Scrap HS2 high-speed rail project
:: Leave the European Union
:: Review the Barnett Formula, which decides funding for Scotland
:: Spend more than 2% of GDP on defence by 2020
:: £12bn extra funding for the NHS over five years
:: Abolish inheritance tax
:: 30p income tax rate for higher earners
:: No benefits for migrants for five years
:: Scrap the so-called "bedroom tax"
Mr Farage spoke briefly at the manifesto launch before handing over to Deputy Party Chairman Suzanne Evans, who wrote the manifesto and proceeded to detail the policies contained in it.
UKIP has been criticised for being a spent force, after it surge in the local and European elections last year when Mr Farage said the party could hold the "balance of power" at the General Election.
:: Nigel Farage Profile
However, UKIP could still influence who gets the keys to Number 10 – they have ruled out a coalition with Labour.
The party launched its manifesto an hour after the Lib Dems, also potential kingmakers.
Mr Clegg laid out his red lines with five pledges on the front of his manifesto – three of which are in line with promises made by the Conservatives in their manifesto.
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